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A holding company sought clarification on whether it must apply the financial expense deductibility limit, given that it is not individually subject to insurance solvency margins. The DGT ruled that, as part of a consolidable group of insurers, it is treated as an insurance entity and is therefore exempt from this limitation.
Cuestión planteada Se solicita aclaración respecto a si la entidad consultante pese a no estar sujeta a nivel individual al cumplimiento del margen de solvencia y demás limitaciones y obligaciones financieras establecidas en la normativa reguladora de los seguros privados sigue siendo asimilable a efectos de lo dispuesto en el artículo 20 del TRLIS, a una entidad aseguradora, y por tanto, no le resulta de aplicación la limitación a la deducibilidad de gastos financieros establecida en el mencionado artículo 20 del TRLIS.
Las entidades que realizan las actividades de seguro directo, reaseguro, capitalización o prevención de daños definidas en el TRLOSSP son aseguradoras. Una sociedad holding que desarrolla indirectamente la actividad aseguradora a través de sus participaciones y forma parte de un grupo consolidable de aseguradoras, se asimila a una entidad aseguradora para efectos del artículo 20.6.a) del TRLIS. Por tanto, no le resulta de aplicación la limitación a la deducibilidad de gastos financieros.
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